{"product_id":"gaap-handbook-2026-volumes-1-and-2","title":"GAAP Handbook 2026 Volumes 1 and 2","description":"\u003cp\u003eProduct Information\u003c\/p\u003e\n\u003ctable width=\"100%\" style=\"width: 100%; height: 117.563px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 33.5677%; height: 19.5938px;\"\u003eISBN\u003c\/td\u003e\n\u003ctd style=\"width: 66.0808%; height: 19.5938px;\"\u003e \u003cspan\u003e9780639018591\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"width: 33.5677%; height: 39.1875px;\"\u003eAuthor(s)\u003c\/td\u003e\n\u003ctd style=\"width: 66.0808%; height: 39.1875px;\"\u003e\n\u003cspan class=\"ln_attribute\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003ca href=\"https:\/\/store.lexisnexis.com\/en-za\/authors\/denise-pretorius?ln_author=10699\"\u003e\u003cspan class=\"ln_attributeval\"\u003eDenise Pretorius\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e,  \u003c\/span\u003e\u003ca href=\"https:\/\/store.lexisnexis.com\/en-za\/authors\/wm-badenhorst?ln_author=11506\"\u003e\u003cspan class=\"ln_attributeval\"\u003eWM Badenhorst\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e,  \u003c\/span\u003e\u003ca href=\"https:\/\/store.lexisnexis.com\/en-za\/authors\/rieka-von-well?ln_author=10729\"\u003e\u003cspan class=\"ln_attributeval\"\u003eRieka Von Well\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e,  \u003c\/span\u003e\u003ca href=\"https:\/\/store.lexisnexis.com\/en-za\/authors\/?ln_author=41880\"\u003e\u003cspan class=\"ln_attributeval\"\u003eA Smit\u003c\/span\u003e\u003c\/a\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 33.5677%; height: 19.5938px;\"\u003ePublisher\u003c\/td\u003e\n\u003ctd style=\"width: 66.0808%; height: 19.5938px;\"\u003eLexisNexis South Africa\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 33.5677%; height: 19.5938px;\"\u003eEdition\u003c\/td\u003e\n\u003ctd style=\"width: 66.0808%; height: 19.5938px;\"\u003e2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 33.5677%; height: 19.5938px;\"\u003ePublished \u003c\/td\u003e\n\u003ctd style=\"width: 66.0808%; height: 19.5938px;\"\u003e\u003cspan\u003eDecember 2025\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cdiv aria-controls=\"description\" aria-expanded=\"true\" aria-selected=\"false\" data-collapsible=\"true\" role=\"presentation\" id=\"tab-label-description\" data-role=\"collapsible\" aria-label=\"tab-label-description-tab1\" class=\"grpprod data item title active\" tabindex=\"0\"\u003e\n\u003ca id=\"tab-label-description-tab1\" data-toggle=\"switch\" class=\"data switch\" tabindex=\"0\"\u003e\u003c\/a\u003e\u003cstrong\u003eProduct description\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv aria-labelledby=\"tab-label-description\" aria-hidden=\"false\" role=\"tabpanel\" aria-label=\"tab-label-description\" data-role=\"content\" id=\"description\" class=\"data item content\"\u003e\n\u003cdiv class=\"product attribute description ln-sq_toc\"\u003e\n\u003cdiv class=\"row\"\u003e\n\u003cdiv class=\"col-md-12\"\u003e\n\u003cdiv class=\"ln-sq_toc-desc\"\u003e\n\u003cp\u003eThis publication covers Financial Accounting and Reporting Practice.\u003c\/p\u003e\n\u003cp\u003eThe focus is on accounting standards, interpretations and updates issued by the IASB. It is aimed at the under- and postgraduate student, practising accountants, financial analysts, credit providers and the wider business community. Each chapter includes practical examples, with journal entries where appropriate, that demonstrate the more important principles.\u003c\/p\u003e\n\u003cdiv aria-controls=\"additional\" aria-expanded=\"true\" aria-selected=\"true\" data-collapsible=\"true\" role=\"presentation\" id=\"tab-label-sq_toc-tab2\" data-role=\"collapsible\" aria-label=\"tab-label-sq_toc-title-tab2\" class=\"grpprod data item title active\" tabindex=\"0\"\u003e\n\u003ca id=\"tab-label-sq_toc-title-tab2\" data-toggle=\"switch\" class=\"data switch\" tabindex=\"0\"\u003e\u003c\/a\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv aria-labelledby=\"tab-label-sq_toc-tab2\" aria-hidden=\"false\" role=\"tabpanel\" aria-label=\"tab-label-sq_toc-tab2\" data-role=\"content\" id=\"additional\" class=\"data item content\"\u003e\n\u003cdiv class=\"product attribute sq_toc-tab2 ln-sq_toc\"\u003e\n\u003cdiv class=\"row\"\u003e\n\u003cdiv class=\"col-md-12\"\u003e\n\u003cdiv class=\"ln-sq_toc-desc\"\u003e\n\u003cp\u003e\u003cb\u003eVOLUME 1\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e-\u003cspan\u003e \u003c\/span\u003e\u003cb\u003eVolume 1\u003c\/b\u003e\u003c\/p\u003e\n\u003cp\u003eVOLUME 1 Chapter 1 - The conceptual framework\u003c\/p\u003e\n\u003cp\u003eChapter 2 - Presentation and disclosure in financial statements\u003c\/p\u003e\n\u003cp\u003eChapter 3 - Inventories\u003c\/p\u003e\n\u003cp\u003eChapter 4 - Statement of cash flows\u003c\/p\u003e\n\u003cp\u003eChapter 5 - Basis of preparation of financial statements\u003c\/p\u003e\n\u003cp\u003eChapter 6 - Events after the reporting period\u003c\/p\u003e\n\u003cp\u003eChapter 7 - Fair value measurement\u003c\/p\u003e\n\u003cp\u003eChapter 8 - Taxation\u003c\/p\u003e\n\u003cp\u003eChapter 9 - Property, plant and equipment\u003c\/p\u003e\n\u003cp\u003eChapter 10 - Leases\u003c\/p\u003e\n\u003cp\u003eChapter 11 - Revenue from contracts with customers\u003c\/p\u003e\n\u003cp\u003eChapter 12 - Employee benefits\u003c\/p\u003e\n\u003cp\u003eChapter 13 - Government grants and assistance\u003c\/p\u003e\n\u003cp\u003eChapter 14 - The effects of changes in foreign exchange rates\u003c\/p\u003e\n\u003cp\u003eChapter 15 - Borrowing costs\u003c\/p\u003e\n\u003cp\u003eChapter 16 - Related party disclosures\u003c\/p\u003e\n\u003cp\u003eChapter 17 - Hyperinflationary economies\u003c\/p\u003e\n\u003cp\u003eChapter 18 - Financial instruments\u003c\/p\u003e\n\u003cp\u003eChapter 19 - Earnings per share\u003c\/p\u003e\n\u003cp\u003eChapter 20 - Interim financial reporting\u003c\/p\u003e\n\u003cp\u003eChapter 21 - Impairment of assets\u003c\/p\u003e\n\u003cp\u003eChapter 22 - Provisions, contingent assets and contingent liabilities\u003c\/p\u003e\n\u003cp\u003eChapter 23 - Intangible assets\u003c\/p\u003e\n\u003cp\u003eChapter 24 - Investment property\u003c\/p\u003e\n\u003cp\u003eChapter 25 - Agriculture\u003c\/p\u003e\n\u003cp\u003eChapter 26 - Operating segments\u003c\/p\u003e\n\u003cp\u003eChapter 27 - Share-based payments\u003c\/p\u003e\n\u003cp\u003eChapter 28 - Non-current assets held for sale and discontinued operations\u003c\/p\u003e\n\u003cp\u003eChapter 29 - Operating segments\u003c\/p\u003e\n\u003cp\u003eChapter 30 - Service concession arrangements\u003c\/p\u003e\n\u003cp\u003eChapter 31 - Small and medium-sized entities\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eVOLUME 2\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e-\u003cspan\u003e \u003c\/span\u003e\u003cb\u003eVolume 2\u003c\/b\u003e\u003c\/p\u003e\n\u003cp\u003eVOLUME 2 Chapter 1 - Separate financial statements\u003c\/p\u003e\n\u003cp\u003eChapter 2 - Business combinations\u003c\/p\u003e\n\u003cp\u003eChapter 3 - Consolidated financial statements\u003c\/p\u003e\n\u003cp\u003eChapter 4 - Associates and joint arrangements\u003c\/p\u003e\n\u003cp\u003eChapter 5 - Changes in interests in investments: Acquisitions\u003c\/p\u003e\n\u003cp\u003eChapter 6 - Changes in interests in investments: Disposals\u003c\/p\u003e\n\u003cp\u003eChapter 7 - Changes in interests in investments: Other\u003c\/p\u003e\n\u003cp\u003eChapter 8 - Foreign operations\u003c\/p\u003e\n\u003cp\u003eChapter 9 - Consolidated statement of cash flows\u003c\/p\u003e\n\u003cp\u003eChapter 10 - Disclosure of interests in other entities\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"LexisNexis South Africa","offers":[{"title":"Default Title","offer_id":42600338063458,"sku":"9780639018591","price":1886.0,"currency_code":"ZAR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1279\/5591\/files\/9780639018591_1_1_1.jpg?v=1772522959","url":"https:\/\/elexacademicbookstore.co.za\/products\/gaap-handbook-2026-volumes-1-and-2","provider":"Elex Academic Bookstore","version":"1.0","type":"link"}